section (1) of section
194R ;
(iv) the proviso to sub-section (1) of section 194S ;
or
(v) sub-section (2) of section 194BA,
he shall ... section 200 .
*** *** ***
278AA. Punishment not to be imposed in certain
cases-Notwithstanding anything contained in the
provisions of section 276A , section 276AB , or section
276B
beyond reasonable doubt.
9.4 The Question of Willfulness: Section 278E and the
Burden of Proof
Section 276B Of The I T Act, 1961 Reads ... Accused No. 1 and is directly liable
under Section 278B read with Section 276B of the IT Act.
9.6 Issue of Liquidation and Continuation
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
certain cases-Notwithstanding
anything contained in the provisions of Section 276A , Section 276B no
person shall be punishable for any failure referred ... meaning of section 201 read with section 221 of the
Act, "reasonable cause or excuse" as used in section 276B prior
certain cases-Notwithstanding
anything contained in the provisions of Section 276A , Section 276B no
person shall be punishable for any failure referred ... meaning of section 201 read with section 221 of the
Act, "reasonable cause or excuse" as used in section 276B prior
certain cases-
Notwithstanding anything contained in the provisions of Section
276A , Section 276B no person shall be punishable for any failure
referred ... meaning of section 201 read with section 221 of the
Act, "reasonable cause or excuse" as used in section 276B prior
certain cases.-Notwithstanding
anything contained in the provisions of section 276A , section 276AB , [or
section 276B ], no person shall be punishable for any failure referred ... treated as
the reasonable ground within Section 278AA of The Act as the
question under Section 276B of The Act is not about payment
certain cases.-Notwithstanding
anything contained in the provisions of section 276A , section 276AB , [or
section 276B ], no person shall be punishable for any failure referred ... treated as
the reasonable ground within Section 278AA of The Act as the
question under Section 276B of The Act is not about payment
